LEGAL TAX RISKS ASSESSMENT IN TAX PLANNING
Journal Title: Порівняльно-аналітичне право - Year 2017, Vol 6, Issue
Abstract
The article is devoted to one of the most important stages of tax planning – legal tax risk assessment. It analyzes the concept of tax risk defined in the scientific literature and also gives the author’s own definition of this term. The article assesses the state of legislative regulation of legal relations under analysis, and gives the main criteria of the taxpayer’s risk levels defined in legal acts. It presents the main types of tax risks, as well as the scope of risks ranging from minimal to unacceptable ones. Furthermore, the most effective ways of assessing and minimizing tax risks are determined. Emphasis is placed on the necessity of studying the official position of tax authorities on the controversial issues of tax legislation application. Special attention is paid to the importance of taking into account the judicial practice in reviewing tax disputes in tax risk assessment.
Authors and Affiliations
Я. В. , Греца
Keywords
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